Bower Company produced 4,000 units of product. Each unit requires 0. 5 standard hour. The standard la- bor rate is $12 per hour. Actual direct labor for the period was $22.000 (2.200 hours x $10 per hour). The direct labor time variance is: $4.000 favorable LO5 A. 200 hours unfavorable C. B. $2,000 unfavorable D. $2.400 unfavorable